| MCCA ACQUISITION CORPORATION (H10850) | DT |
| NEVADA WESTEL - RENO COMPANY, INC. (G51181) | Treasurer |
| WESTEL - ALBANY COMPANY, INC. (G51121) | TAS |
| WESTEL - ANCHORAGE COMPANY, INC. (G51120) | Treasurer |
| WESTEL - ANDERSON COMPANY, INC. (G51122) | Treasurer |
| WESTEL - BOWLING GREEN COMPANY, INC. (G51130) | TAS |
| WESTEL - FAIRBANKS COMPANY, INC. (G51110) | Treasurer |
| WESTEL - KOKOMO COMPANY, INC. (G51141) | Treasurer |
| WESTEL - LA CROSSE COMPANY, INC. (G88061) | TAS |
| WESTEL - REDDING COMPANY, INC. (G51180) | Treasurer |
| WESTEL - VISALIA COMPANY, INC. (G51171) | Treasurer |
| A-1 ANSWERING SERVICE, INC. (200322) | TD |
| NEVADA WESTEL - CARSON CITY/LAKE TAHOE CO., INC. (G51132) | Treasurer |
| WESTEL - FORT WAYNE COMPANY, INC. (G51113) | TAS |
| WESTEL - LAFAYETTE COMPANY, INC. (G51142) | Treasurer |
| WESTEL - SOUTH BEND COMPANY, INC. (G51162) | TAS |
| WESTEL - WAUSAU COMPANY, INC. (G88223) | TAS |
| WESTEL-CHARLESTON COMPANY, INC. (G25392) | TAS |
| WESTEL-GREENVILLE COMPANY, INC. (G25393) | TAS |
| WESTEL-NASHVILLE, INC. (G06643) | TAS |
| WESTEL-TAMPA COMPANY (F83263) | Treasurer |
| NEVADA WESTEL - LAS VEGAS COMPANY, INC. (G51144) | Treasurer |
| WESTEL - CHEYENNE COMPANY, INC. (G51135) | TAS |
| WESTEL - GREENVILLE (MISSISSIPPI) COMPANY, INC. (G51104) | Treasurer |
| WESTEL - LAS CRUCES COMPANY, INC. (G88054) | TAS |
| WESTEL - ORANGE COUNTY COMPANY, INC. (G59825) | TAS |
| WESTEL - SALINAS COMPANY, INC. (G51185) | Treasurer |
| WESTEL - TORRINGTON COMPANY, INC. (G88214) | TAS |
| WESTEL-FRESNO, INC. (G25394) | Treasurer |
| WESTEL-JACKSONVILLE, INC. (G06645) | TAS |
| WESTEL - ASHEVILE COMPANY, INC. (G86796) | TAS |
| WESTEL - BINGHAMTON COMPANY, INC. (G51127) | TAS |
| WESTEL - CLARKSVILLE COMPANY, INC. (G51136) | TAS |
| WESTEL - COLUMBIA COMPANY, INC. (G51137) | TAS |
| WESTEL - EAU CLAIRE COMPANY, INC. (G86756) | TAS |
| WESTEL - ELKHART COMPANY, INC. (G51106) | TAS |
| WESTEL - ERIE COMPANY, INC. (G51107) | TAS |
| WESTEL - GREAT FALLS COMPANY, INC. (G51115) | Treasurer |
| WESTEL - KINGS COUNTY COMPANY, INC. (G59826) | Treasurer |
| WESTEL - LEXINGTON COMPANY, INC. (G51146) | TAS |
| WESTEL - MODESTO COMPANY, INC. (G51156) | Treasurer |
| WESTEL - MUNCIE COMPANY, INC. (G51157) | Treasurer |
| WESTEL - SAN LUIS OBISPO COMPANY, INC. (G51187) | Treasurer |
| WESTEL - TERRE HAUTE COMPANY, INC. (G51166) | Treasurer |
| WESTEL CELLULAR - GALVESTON COMPANY, INC. (G88086) | Treasurer |
| WESTEL-CHATTANOOGA COMPANY, INC. (G25395) | TAS |
| WESTEL-KNOXVILLE COMPANY, INC. (G25396) | TAS |
| WESTEL-VENTURA, INC. (G25397) | Treasurer |
| AMERICAN CELLULAR TELEPHONE CORPORATION (F64229) | TAS |
| WESTEL - ALEXANDRIA COMPANY, INC. (G86799) | TAS |
| WESTEL - BLOOMINGTON COMPANY, INC. (G51128) | Treasurer |
| WESTEL - CAPE COD COMPANY, INC. (G86779) | TAS |
| WESTEL - COLUMBUS COMPANY, INC. (G51138) | Treasurer |
| WESTEL - EVANSVILLE COMPANY, INC. (G51109) | TAS |
| WESTEL - HUDSON VALLEY COMPANY, INC. (G51117) | TAS |
| WESTEL - KENOSHA COMPANY, INC. (G51118) | Treasurer |
| WESTEL - LITTLE ROCK COMPANY, INC. (G51148) | TAS |
| WESTEL - MYRTLE BEACH COMPANY, INC. (G51158) | TAS |
| WESTEL - POUGHKEEPSIE COMPANY, INC. (G51178) | TAS |
| WESTEL - RACINE COMPANY, INC. (G51179) | Treasurer |
| WESTEL - SANTA BARBARA COMPANY, INC. (G51188) | Treasurer |
| WESTEL-LOUISVILLE, INC. (G06698) | TAS |
